CLA-2-49:RR:NC:SP:234 J87890
Mr. Kevin Maher
C-Air Customhouse Brokers Inc.
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a children’s activity kit from China.
Dear Mr. Maher:
In your letter dated July 31, 2003, you requested a tariff classification ruling on behalf of Roseart Industries.
A sample identified as a “Teenage Mutant Ninja Turtles Mean Green Activity Case” (style #6415) was submitted for our examination and is being returned to you as requested. The product consists of a number of items put up together for retail sale in a hinged, molded-plastic carrying case with handle. The case is not “usual packaging,” is not specially shaped or fitted for its contents, and is suitable for independent use. The items within it do not all relate to the same particular need or specific activity. The kit will therefore not be regarded as “goods put up in sets for retail sale,” meaning that the individual items will be classified separately. All of the items are listed below, each followed by its applicable subheading in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description.
2 black-and-white “posters” to color (8½” x 11” sheets of paper printed with pictures). 4911.91.2040/ 1.3 cents per kg. (Lithographs on paper or paperboard, not over 0.51 mm in thickness.)
4 small (6” x 9”) sheets of die-cut, pressure-sensitive paper stickers printed with black-and-white pictures, words, letters of the alphabet and numerals. 4911.99.6000/ Free. (Other printed matter, printed on paper in whole or in part by a lithographic process.)
A staple-bound paper “activity book” whose pages are printed with games, puzzles and pictures to color. 9504.90.9080/ Free. (Articles for arcade, table or parlor games, … parts and accessories thereof: … other.)
2 staple-bound paper “activity pads” similar to the above “activity book.” 9504.90.9080/ Free. (as described above)
2 large (9” x 12”) sheets of die-cut, pressure-sensitive paper stickers to color, printed with words and designs. 4911.99.6000/ Free. (as described above)
A small sheet of paperboard “punch-outs” to color, printed with cartoon figures. Thickness is approximately 0.43 mm. 4911.91.2040/ 1.3 cents per kg. (as described above)
A 14” x 20” sheet of uncoated, unprinted white paper, perforated so that it can be torn into 8 smaller rectangular pieces. 4808.90.6000/ 0.5%. (Paper…perforated…other.)
4 crayons. 9609.90.8000/ Free. (Pencils, crayons…other.)
8 felt-tipped marker pens in assorted colors. 9608.20.0000/ 4% (Felt tipped and other porous-tipped pens and markers.)
The molded plastic carrying case in which all of the above items are packed. 4202.12.2025/ 20%. (Containers and cases of a kind similar to an attaché case, other, of plastics, structured, rigid on all sides.)
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division